assignment of income doctrine

assignment of income doctrine
гос. фин. доктрина [принцип\] передачи прав на доход (правило налогообложения, согласно которому налогом облагается лицо, которое непосредственно зарабатывает доход, или является собственником актива, приносящего доход; в случаях, когда право на доход передается другому лицу, налоговые обязательства продолжает нести владелец, а не держатель актива)

Англо-русский экономический словарь.

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  • Assignment of income doctrine — The assignment of income doctrine is a judicial doctrine developed in United States case law by courts trying to limit tax evasion. The assignment of income doctrine seeks to preserve the progressive rate structure of the Code by prohibiting the… …   Wikipedia

  • Assignment (law) — Contract law Part …   Wikipedia

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

  • Helvering v. Horst — Infobox SCOTUS case Litigants = Helvering v. Horst ArgueDate = October 25 ArgueYear = 1940 DecideDate = November 25 DecideYear = 1940 FullName = Helvering v. Horst USVol = 311 USPage = 112 Citation = Prior = Subsequent = Holding = The Court held… …   Wikipedia

  • Lucas v. Earl — Infobox SCOTUS case Litigants = Lucas v. Earl ArgueDate = March 3 ArgueYear = 1930 DecideDate = March 17 DecideYear = 1930 FullName = Robert H. Lucas, Commissioner of Internal Revenue v. Earl USVol = 281 USPage = 111 Citation = Prior = Subsequent …   Wikipedia

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… …   Universalium

  • MISHPAT IVRI — This article is arranged according to the following outline: definition and terminology RELIGIOUS HALAKHAH AND LEGAL HALAKHAH common features law and morals de oraita and de rabbanan distinguishing between the two categories legal consequences of …   Encyclopedia of Judaism

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